P.JYOTHIMANI.J.

1. The Revenue has preferred these tax case appeals as against the order dated 16.6.2011 passed by the Income Tax Appellate Tribunal C Bench, Chennai, in I.T.A.Nos.508 and 509/Mds/2011, suggesting the following substantial questions of law:

"(a) Whether on the facts and circumstances of the case, the Tribunal was right in directing to grant registration under Section 12AA on violation of Sec.2(15) of the I.T.Act?

(b) Whether on the facts and circumstances of the case, the Tribunal was right in directing to grant approval under Section 80G in violation of Rule 11AA of the IT Act?"

2. A reference to the order of the Director of Income Tax (Exemptions) shows that the application filed by the assessee for registration, under Section 12AA of the Income Tax Act, has been rejected at the threshold itself holding that one of the object clauses, namely, clause No.16 speaks about publishing newspapers in regional, national and English languages by establishing necessary facilities for the same and that the original contents of the trust deed came to be amended in respect of object clause 11(b), vide amendment deed dated 2.11.2010 and the same is not permissible.